The tariff classification of a women’s pullover from China

 N306014 September 26, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 9903.88.15 Mr. Mathew Samuel Excite 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a women’s pullover from China Dear Mr. Mathew Samuel: In your letter dated August 26, 2019, you requested a tariff classification. Style 9047052 is a women’s pullover constructed from 60 percent cotton and 40 percent polyester. The garment’s outer fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a capped U shaped neckline, short hemmed sleeves and a hemmed bottom that reaches to below the waist. Although you refer to the garment as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of the garment which indicates that it is designed primarily for wear to bed.  The garment at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The pullover can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Consequently, the applicable subheading for style 9047052 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats, (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls: Other. The rate of duty will be 16.5 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.20.20, HTSUS, unless specifically excluded, are subject to an additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.20.2079, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division